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Railway Roof Mounted AC Package Unit falls under HSN 86.07

Case Name : In re Daulatram Engineering Services Pvt. Ltd. (GST AAR Madhya Pradesh)
Appeal Number : Advance ruling No. MP/AAR/02/2022
Date of Judgement/Order : 08/02/2022
Related Assessment Year :
Courts : AAR Madhya Pradesh (107) Advance Rulings (3785)
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HC denies pre-arrest bail to person accused of carrying coals without GST

Case Name : Faruk Alam Vs State of Assam (Gauhati High Court)
Appeal Number : Case No. AB/1621/2021
Date of Judgement/Order : 23/06/2021
Related Assessment Year :
Courts : All High Courts (14157) Guwahati High Court (123)
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GST Authority cannot detain goods/conveyance in transit for non-payment of tax by other person in supply chain

Case Name : Shiv Enterprises Vs State of Punjab (Punjab and Haryana High Court)
Appeal Number : CWP-18392-2021
Date of Judgement/Order : 04/02/2022
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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Negative blocking of ITC not allowed: Gujarat HC

Case Name : Samay Alloys India Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 18059 of 2021
Date of Judgement/Order : 03/02/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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GST: Appellate Authority can provisionally release goods & vehicle- HC

Case Name : A K Enterprise Vs State of Gujarat (Gujarat High Court)
Appeal Number : C/SCA/15337/2021
Date of Judgement/Order : 03/02/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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ITC available on GST paid under RCM on hiring of buses for transportation of employees

Case Name : In re Maanicare System India Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-104/2019-20/B-14
Date of Judgement/Order : 01/02/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST AAR Maharashtra allows Reliance Industries Limited to withdraw application

Case Name : In re Reliance Industries Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-35/2020-21/B-16
Date of Judgement/Order : 01.02.2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST is exempt on Comprehensive architectural services

Case Name : In re Sir J J College of Architecture Consultancy Cell (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA-13/2020-21/B-15
Date of Judgement/Order : 01/02/2022
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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HC lifts provisional attachment of bank account as petitioner made adhoc GST payments pending investigation

Case Name : Mutharamman Iron and Steels Vs The Principal Additional Director General (Madras High Court)
Appeal Number : W.P. No. 11 of 2021
Date of Judgement/Order : 17/04/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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GST Evasion Case: Accused cannot be Detained in Custody Indefinitely- SC

Case Name : Paresh Nathalal Chauhan Vs State of Gujarat (Supreme Court of India)
Appeal Number : Criminal Appeal Nos.164-165/2022
Date of Judgement/Order : 01/02/2022
Related Assessment Year :
Courts : Supreme Court of India (2389)
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